54. Determination of appeals

54.—

1. On an appeal under section 53(1)—

(a) if in any case the Court considers—

(i) that the notice against which the appeal is brought is not in accordance with the law; or

(ii) to the extent that the notice involved an exercise of discretion by the Commissioner, that the Commissioner ought to have exercised his discretion differently, the Court shall allow the appeal or substitute such other notice or decision as could have been served or made by the Commissioner; and

(b) in any other case, the Court shall dismiss the appeal.

2. On an appeal under section 53(1), the Court may review any determination of fact on which the notice in question was based.

3. If on an appeal under section 53(2), the Court considers that the enforcement notice ought to be cancelled or varied by reason of a change in circumstances, the Court shall cancel or vary the notice.

4. On an appeal under section 53(3), the Court may direct—

(a) that the notice in question shall have effect as if it did not contain any such statement as is mentioned in section 53(3); or

(b) that the inclusion of the statement shall not have effect in relation to any part of the notice, and may make such modifications to the notice as may be required for giving effect to the direction.

5. On an appeal under section 53(4), the Court may quash the determination of the Commissioner.